The Law Reports (Appeal Cases)
[1958] AC 1
[JUDICIAL COMMITTEE]
SPELDEWINDE (COMMISSIONER OF INCOME TAX) APPELLANT; AND J. L. D. PEIRIS RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF CEYLON.
1957 Oct. 2.
EARL JOWITT, LORD RADCLIFFE, LORD TUCKER, LORD DENNING and the RT. HON. L. M. D. DE SILVA.
Ceylon
— Revenue
— Income tax
— Business
— Cessation on death
— Computation of statutory income
— Correct statutory basis
—
Income Tax Ordinance (Legislative Enactments of Ceylon, 1938, c. 188), s. 11 (1), (2), (6) (a) (b).
Revenue
— Income tax
— Discontinuance of trade.